Are ambulances subject to excise bóng đá hôm nay trực tiếp in Vietnam?
Are ambulances subject to excise bóng đá hôm nay trực tiếp in Vietnam?
Based on Article 3 of theLaw on Excise bóng đá hôm nay trực tiếp 2008regarding non-taxable objects as follows:
Non-taxable objects
...
3. Aircraft, yachts used for the purpose of transporting goods, passengers, and tourists;
4. Ambulance cars; prisoner transport cars; funeral cars; cars designed to have both seating and standing places that can carry 24 people or more; cars operating in amusement parks, entertainment, and sports areas that are not registered for circulation and do not participate in traffic;
5. Goods imported from abroad into non-bóng đá hôm nay trực tiếp areas, goods sold domestically into non-bóng đá hôm nay trực tiếp areas and only used within non-bóng đá hôm nay trực tiếp areas, goods sold between non-bóng đá hôm nay trực tiếp areas, except for cars carrying fewer than 24 seats.
...
In addition, according to Clause 4 Article 3 ofDecree 108/2015/ND-CPrelated to non-taxable objects as follows:
Non-taxable objects
4. For automobiles specified in Clause 4 Article 3 of the Law on Excise bóng đá hôm nay trực tiếp, these are the types of vehicles designed by the manufacturer for use as ambulances, prisoner transport cars, funeral cars; vehicles designed to have both seating and standing places that can carry 24 people or more; cars operating in amusement parks, entertainment, and sports areas that are not registered for circulation and do not participate in traffic, and specialized vehicles, vehicles not registered for circulation, and not participating in traffic, as specified by the Ministry of Finance in cooperation with relevant ministries and agencies.
Thus,based on the above regulations, ambulances are not subject to the excise bóng đá hôm nay trực tiếp and therefore are exempt from it.
Are ambulances subject to excise bóng đá hôm nay trực tiếp in Vietnam? (Image from the Internet)
What are the regulations on excise taxpayers in Vietnam?
Based on Article 4 of theLaw on Excise bóng đá hôm nay trực tiếp 2008on who are liable to pay excise bóng đá hôm nay trực tiếp as follows:
- Excise taxpayers are organizations and individuals producing, importing goods, and engaging in services that are subject to excise bóng đá hôm nay trực tiếp.
- In cases where organizations and individuals involved in export business purchase goods subject to excise bóng đá hôm nay trực tiếp from manufacturers for export but do not export and consume them domestically, the organizations and individuals involved in export business are the excise taxpayers.
What are cases for excise taxrefunds in Vietnam?
Based on Article 8 of theLaw on Excise bóng đá hôm nay trực tiếp 2008regulating cases for bóng đá hôm nay trực tiếp refunds and deductions as follows:
- excise taxpayers are entitled to a bóng đá hôm nay trực tiếp refund in the following cases:
+ Temporarily imported goods for re-export;
+ Imported goods used as materials for manufacturing and processing export goods;
+ bóng đá hôm nay trực tiếp settlement when merging, consolidating, dividing, splitting, dissolving, bankrupting, changing ownership, converting enterprises, or terminating operations with excess bóng đá hôm nay trực tiếp paid;
+ bóng đá hôm nay trực tiếp refund decision by competent authorities according to legal provisions and cases of excise bóng đá hôm nay trực tiếp refunds under international treaties to which the Socialist Republic of Vietnam is a member.
excise bóng đá hôm nay trực tiếp refunds in points a and b of this clause are only applicable to goods actually exported.
Additionally, bóng đá hôm nay trực tiếp refund and deduction procedures are further specified in Article 6 ofDecree 108/2015/ND-CP(amended by Clause 2 Article 1 ofDecree 14/2019/ND-CP) as follows:
bóng đá hôm nay trực tiếp refunds are carried out according to the provisions of Article 8 of theLaw on Excise bóng đá hôm nay trực tiếp 2008.
- For temporarily imported goods for re-export specified in point a Clause 1 Article 8 of the Law on Excise bóng đá hôm nay trực tiếp 2008:
+ Imported goods that have paid excise bóng đá hôm nay trực tiếp but are stored at ports and supervised by customs authorities, then re-exported abroad;
+ Imported goods that have paid excise bóng đá hôm nay trực tiếp to be delivered, sold to foreign entities through agents in Vietnam; imported goods sold to foreign carriers on routes through Vietnamese ports or Vietnamese carriers on international routes as stipulated by law;
+ Temporarily imported goods for re-export according to the method of temporary import for re-export, equivalent to the excise bóng đá hôm nay trực tiếp paid on the actual re-exported goods;
+ Imported goods that have paid excise bóng đá hôm nay trực tiếp but are re-exported abroad will be refunded the excise bóng đá hôm nay trực tiếp paid for the re-exported goods;
+ Temporarily imported goods for exhibitions, shows, product introductions, or to serve other purposes within a time limit as prescribed by law, paying the excise bóng đá hôm nay trực tiếp, will be refunded upon re-export.
In cases of temporary import for re-export, if the goods have been actually re-exported within the bóng đá hôm nay trực tiếp payment deadline as stipulated by export-import bóng đá hôm nay trực tiếp laws, the excise bóng đá hôm nay trực tiếp payable on the actual re-exported goods is exempted.
- Imported materials for manufacturing and processing export goods are refunded the corresponding excise bóng đá hôm nay trực tiếp paid on the materials used for the actual manufactured export goods.
- Procedures, dossiers, processes, and authorities for resolving excise bóng đá hôm nay trực tiếp refunds:
+ Procedures, dossiers, processes, and authorities for resolving excise bóng đá hôm nay trực tiếp refunds for temporarily imported goods for re-export as stipulated in Clause 1 of this Article are carried out as specified for import bóng đá hôm nay trực tiếp refunds.
+ Procedures, dossiers, processes, and authorities for resolving excise bóng đá hôm nay trực tiếp refunds for materials imported for manufacturing and processing export goods are stipulated.
If the import declaration includes import bóng đá hôm nay trực tiếp and excise bóng đá hôm nay trực tiếp requesting a refund, the import bóng đá hôm nay trực tiếp refund dossier concurrently serves as the excise bóng đá hôm nay trực tiếp refund dossier.
- Enterprises undergo bóng đá hôm nay trực tiếp settlement when merging, dividing, splitting, dissolving, bankrupting, changing the form of ownership, distributing, leasing, or contracting state enterprises with excess excise bóng đá hôm nay trực tiếp paid.
- excise bóng đá hôm nay trực tiếp refunds specified in point d clause 1 Article 8 of theLaw on Excise bóng đá hôm nay trực tiếp 2008include:
+ Refunds according to decisions by competent authorities as prescribed by law;
+ Refunds under international treaties to which the Socialist Republic of Vietnam is a member;
+ Refunds in cases where the excise bóng đá hôm nay trực tiếp paid exceeds the payable excise bóng đá hôm nay trực tiếp amount prescribed by law.
